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  • myTax 2019 Private health insurance

    Complete this section if at any time during 2018–19 you:

    • were covered by a private health insurance policy, or
    • paid for a dependent-child-only policy.

    On this page:

    Essentials

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    We use the information at this section to work out your share of any private health insurance rebate entitlement.

    Private health insurance rebate

    If you meet the eligibility requirements for a private health insurance rebate, you can claim your rebate as either:

    • a premium reduction which lowers the policy price charged by your insurer
    • a refundable tax offset when you lodge your tax return.

    The private health insurance rebate is income tested. If you share the policy, you will be income tested on your share.

    Your rebate entitlement depends on your family status on 30 June. Different thresholds apply depending on whether you have a single income or a family income.

    Your entitlement is also based on the age of the oldest person covered by the policy.

    When you lodge your tax return, we calculate your income for surcharge purposes and determine your rebate entitlement. Depending on how you claimed the rebate, and the percentage you claimed, this may result in a tax liability and/or a tax offset.

    If you haven't claimed the full rebate

    If you have not received your full private health insurance rebate as a premium reduction, we calculate the rebate amount you are entitled to. This becomes payable to you as a refundable tax offset when we assess your tax return. The tax offset is added together with any other tax offsets that you receive and will appear as a credit in the myTax estimate and on your notice of assessment.

    If you claimed too much rebate

    If you claim too much private health insurance rebate as a premium reduction, we recover the amount as a tax liability. This liability will be listed in the myTax estimate and on your notice of assessment as an Excess private health insurance reduction or refund.

    Your private health insurance statement

    The law has changed regarding the way registered health insurers provide you with private health insurance information. It is now optional for health insurers to provide you with a private health insurance statement. A statement may only be provided if you request one from your registered health insurer.

    We aim to pre-fill your tax return by 20 July with private health insurance policies provided to us. You can check our website, at Health fund data, to confirm if your health fund has sent us your information.

    To add policies not pre-filled, or to check pre-filled policies, you need to refer to your statement information.

    To obtain your statement information, go to your health insurer's website for details on viewing your statement information online, or to request a printed statement.

    Claiming for a dependent-child-only policy

    Dependent children are not eligible to claim a private health insurance rebate. However, if you have paid for their policy, you may be eligible to claim it on their behalf.

    Dependent child

    For this section, a dependent child is either:

    • a person who is under 18 years old, or
    • a dependent child under the rules of the private health insurer who is under 25 years of age and does not have a partner.

    Your private health insurer can advise you who is covered as a dependent child on your policy.

    Completing this section

    Note: If you are an overseas visitor, for more information and instructions on how to complete the Medicare levy surcharge and this section, see Overseas visitors.

    We pre-fill your tax return with private health insurance policies provided to us. We may have pre-filled the tax claim code for you based on your last year's tax return.

    Check for additional policies you held, or policy details, that are not pre-filled and ensure you add them.

    See also:

    When checking or adding policies, use your statement information (or family statement information, if covered as a dependent child). If you don't have your statement information, see your private health insurance policy details.

    1. For each of your private health insurance policies that:
    • are pre-filled, go to step 2
    • are not pre-filled, go to step 5.
    1. Is there a 'Record complete' indicator at the pre-filled policy details?
      Yes - go to step 3.
      No - go to step 4.
    2. Check each pre-filled policy line panel, including the Tax claim code, and correct if necessary. If unsure of your tax claim code, visit Working out your tax claim code.
      Go to step 9.
    3. Select the Tax claim code that applies to you in each policy line panel. If you are unsure of your tax claim code, visit Working out your tax claim code. Check each pre-filled policy line panel and correct if necessary.
      Go to step 9.
    4. For each private health insurance policy that has not been pre-filled, select Add and enter information into the corresponding fields:
      • Select your Health insurer ID
      • Enter your Membership number  
       
    5. From your private health insurance statement information, for each policy line set up a policy line panel. Go to step 7.
      • If you need to enter more policy line panels in myTax, select Add policy line.
      • If you have any policy line panels that you don’t need in myTax, select Delete to remove.
       
    6. In each policy line panel, select the Tax claim code that applies to you. If unsure of your tax claim code, visit Working out your tax claim code.
      If you select Tax claim code A, B or C, go to step 8.
      If you select Tax claim code E or F, got to step 11.
    7. In each policy line panel:
      • enter Your premiums eligible for Australian Government rebate (shown at J in your statement information). Do not show a percentage.
      • enter Your Australian Government rebate received (shown at K in your statement information). Do not show a percentage.
      • select the Benefit code (shown at L in your statement information).
      • Note: Your statement information should include the name and an identifier that corresponds with these parts of the policy line panel (for example, L for Benefit code).
       
    8. In the policy line panel, is Tax claim code C selected?
      Yes - go to step 10.
      No - go to step 12.
    9. Did you indicate (in Spouse details) that you had a spouse on 30 June 2019?
      Yes - go to step 11.
      No - go to step 12.
    10. Answer the question Do you want to claim your spouse's share?
      To claim your spouse's share, you must meet all the following criteria:
      • You were both covered under the same policy
      • You were both covered for the same period of time
      • You were together on 30 June 2019
      • Your spouse must agree that you will claim
       

    If you answer Yes, for each of your policy line panels myTax will show your spouse's share in a corresponding read-only panel with Tax claim code D.
    Answer No if you are claiming for a dependent-child-only policy or you are claiming only your share of the rebate.

    1. Select Save.
    2. Are all of your private health insurance policy details included?
      Yes - go to step 14.
      No - go to step 1.
    3. Select Save and continue when you have completed the Medicare and private health insurance section.

    Dependent-child-only policies

    If the parents of the child (or children) are:

    • together – then one of the parents may claim the rebate. This applies regardless of which parent paid the policy
    • no longer together – then the payer of the policy must claim the rebate, as long as the payer is not a dependent child. The payer of the policy does not need to be a parent of the child.

    If you are a dependent child

    Dependent children do not get their own statement, because they cannot claim the rebate and are not subject to the income test. As a dependent child covered on a private health insurance policy, you will need to complete this section so we can verify your insurance coverage. This will ensure you are not charged the Medicare levy surcharge (if your income is above the threshold).

      Last modified: 26 Jun 2019QC 59152